https://www.taxtmi.com/caselaws?id=100297 Cotton sales were treated as completed within the Madras area because the contracts were concluded, price was received, and delivery was made there; the common carrier took goods as the buyer's agent and transit insurance was arranged by the buyers, so the later movement outside the State was not in pursuance of the sale and the transactions were not inter-State trade. For levy under section 5(2) read with rule 4-A(iv)(b), the decisive test was where the purchase occurred, not the buyer's residence or business location. The non-resident mills that bought the cotton within the State were therefore the last dealers buying the goods in the State, and the sellers were not liable as last dealers. en-us Fri, 30 Sep 1966 00:00:00 +0530 Sat, 21 Sep 2013 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100297 Cotton sales were treated as completed within the Madras area because the contracts were concluded, price was received, and delivery was made there; the common carrier took goods as the buyer's agent and transit insurance was arranged by the buyers, so the later movement outside the State was not in pursuance of the sale and the transactions were not inter-State trade. For levy under section 5(2) read with rule 4-A(iv)(b), the decisive test was where the purchase occurred, not the buyer's residence or business location. The non-resident mills that bought the cotton within the State were therefore the last dealers buying the goods in the State, and the sellers were not liable as last dealers. Case-Laws VAT and Sales Tax Fri, 30 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100297